The tariff classification of a “SoundBar” (Philips CSS2123/F7) from China

N206656 March 30, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.40.2000 Mr. Kent Sunakoda James J. Boyle & Company 1200 Corporate Center Drive, Suite 350 Monterey Park, CA 91754 RE: The tariff classification of a “SoundBar” (Philips CSS2123/F7) from China Dear Sunakoda: In your letter dated February 22, 2012, you requested a tariff classification ruling on behalf of your client, P&F USA, Incorporated The merchandise subject to this ruling is a virtual surround sound system which is referred to as a “SoundBar” (Philips CSS2123/F7). This item is comprised of two components, the “SoundBar” main unit and a subwoofer. The “SoundBar” main unit contains 2” x 5” woofers and 2” x 1.5” Mylar tweeters (one on each side with a 15W x 2 output power, 4 ohm, 150 Hz – 20 kHz frequency response). The subwoofer contains a 1” x 6.5” woofer (passive type, 8 ohm, 20 Hz – 150 Hz frequency response, 30W output power) and a built-in amplifier and signal/sound processor. The amplification provides a total output power of 60W RMS. It does not contain radiobroadcasting reception apparatus (tuner) or recording apparatus, but has a music iLink connection that allows music to be played directly from an iPod/iPhone/iPad, an MP3 player, or a laptop. Various terminals allow for connection to a television, a Blu-ray/DVD player, and a gaming console. Its DoubleBASS technology provides a fuller and deeper bass and virtual surround sound. The “SoundBar” provides amplification for a realistic movie and sound experience. The “Soundbar” will be imported packaged for retail sale with a remote control with a CR2025 battery, a power cord, two screws and two wall plugs for wall mounting, a quick start guide, user’s manual, world-wide warranty leaflet, a trademarks sheet, and a safety and legal leaflet. As described within your letter, the “SoundBar” is similar to the Home Theater Sound System which was ruled upon in headquarters’ ruling HQ 965763, which classified that merchandise within subheading 8518.40.2000 as an audio-frequency electric amplifier. The applicable subheading for the “SoundBar” (Philips CSS2123/F7) will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Audio-frequency electric amplifiers.” The rate of duty will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at (646) 733-3015. Sincerely, Thomas J. Russo Director National Commodity Specialist Division